M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD
The Appeal is dismissed
ITTA/33/2000HC Telangana27 Aug 2012
Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO
Section 194CSection 197(1)Section 201
246 ITR 254, in a writ petition seeking benefit of
Section 197 of the Income-tax Act, 1961, a claim was made
inter alia that there was no time limit for making an application
TAXAP/33/2000
9/27
JUDGMENT
under Section 197 of the Income-tax Act, 1961, for issuance of
certificates and it was contended further that the authorities
had been